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国库集中支付是目前国家财政管理制度改革的一项重要内容,对加强财政管理监督,提高财政资金使用效益等方面具有极其重要的意义,对高校的预算管理、财务管理、会计核算等方面产生了重大影响,并且发挥了积极的作用,但同时也面临着一些现实困难和问题。在高校实行国库集中支付制度是规范高校财政收支行为的一项重要措施,对高校的预算管理、会计核算、资金拨付方式等方面产生了重大影响。
Centralized treasury payment is an important part of the reform of the state’s financial management system. It is of great significance to strengthening the supervision and management of financial administration and enhancing the efficiency of the use of financial funds. It has brought about such problems as budget management, financial management and accounting in colleges and universities Have a significant impact, and have played a positive role, but at the same time they also face some real difficulties and problems. The implementation of centralized treasury payment system in colleges and universities is an important measure to standardize the fiscal revenue and expenditure behavior in colleges and universities. It has had a significant impact on the budget management, accounting and fund disbursement methods in colleges and universities.